Research On Performance Audit Evaluation System Of Highway Tolls Budget

With implement of the reform and open policy,our country economy developed rapidly.The economic growth continuously stimulates domestic demand and other infrastructure requirements Financing policy of our country highway construction is "loan to build roads,fee payment",putting into operation the highway career within three to five years has been huge loan principal.With the arrival of the peak period of repayment,the highway is caught into repaired period.Large capital demand and toll income cannot form a contradiction of the coordinating.How to coordinate the contradiction of payments,how to effectively improve the efficient those are current issues we need to think about.Liaoning is the province still included in the budget,so in this paper,with the budget performance audit as theoretical basis and the present trial of Liaoning highway tolls budget performance audit indicators,we use the balanced scorecard theory and specialized mathematical model combined delphi method and analytic hierarchy process to eights of various dimensions of elements layer and evaluation standards,and to apply to the SY management to provide the reference of other provincial highway tolls efficiency and better serve the people.This paper is split into five parts,the first part is the introduction,the second part includes the theoretical foundation of the research topic,the third part knows the current situation of Liaoning province expressway management field into highway tolls budget performance audit and deeply recognizes the problems existing in the budget performance audit evaluation system.The fourth part is setting up evaluation standard from four dimensions,11 elements layer,53 indicators index system and using SY management office implement to test practicalness.In order to better ensure the completion of the evaluation system,the fifth part introduces a concept of quality control,the last part is the conclusion.